Can I check, for adjustments relating to convertible loans, there is the effective interest and cash coupon component. When we adjust into the statement of profit and loss, do we take the net of both under finance costs or do we just include the effective interest amount? I am seeing differing solutions for questions of the same nature.

Thank you for a very informative lecture relating to a rather difficult question. Too many things asked in such a short period of time but yet the lecturer has the ability to present it in a flawless manner.

Where can I find more information about the factoring criteria? I mean is it mentioned in a specific IAS or IFRS?

i wondered why we depreciate the buildings for the current year before the revaluation has been put through even though the revaluation happened at the start of the year? so surely the revalued amount is subject to a full year of depreciation??